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民国前期,总会计的职权都集中在财政部,办理总预算、总决算、审核预备金的支出、年度收支的统计、金钱及物品会计、主计簿的登记与各种计算书的检查等事项,均属财政部内会计司的职权范围。民国十七年(1928年)再次修改《会计法》,这时的主计机关已属行政院的一部分,但它还不能超然主张,故提议设置主计总监部,后经立法院决议于民国二十年(1931年)春成立了主计处。从此总会计的职权由财政部移转到主计处。 1、主计处直属国民政府,并采用财务行政联立综合组织的制度,分别掌握行使其职权。其机构设置如下:
In the early period of Republic of China, the chief accountant’s authority was centralized in the Ministry of Finance, handling the total budget, the final accounts, the expenditure of the audit reserve, the annual revenue and expenditure statistics, the accounting of money and articles, Matters, are the terms of reference of the Accounting Department within the Ministry of Finance. In the 17th year of the Republic of China (1928), the “Accounting Law” was revised again. At this time, the main accounting organ was already part of the Executive Yuan. However, it was not yet able to claim allegiance. Therefore, it was proposed to set up the chief accountant’s office, Ten years (1931) set up the Spring Department of Statistics. From then on the total accounting authority transferred from the Ministry of Finance to the accounting office. 1, the Office of Statistics directly under the National Government, and the use of financial administration system of joint comprehensive organization, respectively, to exercise their powers. The organization settings are as follows: